Divisionalization and transfer pricing: A review

This paper reviews the various transfer-pricing systems that have been commonly suggested for divisionalized companies. The properties of an ideal system are discussed and the advantages and disadvantages of each practical system are examined in relation to these properties. The fiscal restrictions that act on multinational companies are also considered. Finally, the contribution of operational research in establishing transfer pricing systems is discussed and criticized. Some very recent work is briefly looked at in the hope that this will form a basis for a more substantial contribution in the future.     

SCOAP3 and Open Access

SCOAP3 is an innovative Open Access initiative for publishing in high-energy physics. The model is viewed by many as a potential solution to multiple issues related to the financial crisis, the peer review system, scholarly communication, and the need to support institutional repositories. This installment of “The Balance Point” presents articles written by three Open Access advocates, outlining the SCOAP3 proposal, benefits of participation, and some of the roles libraries, publishers and scientists can play in making important changes to scholarly communication. Contributors discuss scalability and transferability issues of SCOAP3, as well as other matters of concern.     

Patterns of parental bereavement following the loss of a child and related factors

This study investigated the patterns of parental bereavement in 20 parents who have lost a child to cancer, congenital heart disease, meningitis, or drowning in the last 19 months, using semi-structured interviews and standardized questionnaires of depression and grief. Qualitative content analysis of interviews identified three bereavement patterns: The majority of parents (65%) presented uncomplicated, Integrated Grief five mothers were Consumed by Grief and one mother and one father expressed Minimal Grief. Quotes from parents exemplified these patterns. Parental gender, symptoms of depression, and pre-death relationship between parents and their deceased child differentially related to these patterns. Having surviving children, social support, and being active appeared to help to integrate grief into daily life. These findings illustrate differential patterns of parental bereavement and related factors, information that has important implications for identifying at-risk parents for complicated bereavement.     

Evaluation of free to grow: head start partnerships to promote substance-free communities

Free to Grow: Head Start Partnerships to Promote Substance-free Communities (FTG) was a national initiative in which local Head Start (HS) agencies, in partnership with other community organizations, implemented a mix of evidence-based family-strengthening and community-strengthening strategies. The evaluation of FTG used a quasi-experimental design to compare 14 communities that participated in the FTG intervention with 14 matched comparison communities. Telephone surveys were conducted with two cohorts of the primary caregivers of children in HS at baseline and then annually for 2 years. The survey was also administered to repeated cross-sectional samples of primary caregivers of young children who were not enrolled in HS. No consistent evidence was found in changes in family functioning or neighborhood conditions when the 14 FTG sites were compared to 14 matched sites. However, caregivers of young children who were not in HS in three high-implementing FTG sites showed evidence of improvements in neighborhood organization, neighborhood norms against substance abuse, and child disciplinary practices. Results provide highly limited support for the concept that family and neighborhood conditions that are likely to affect child development and well-being can be changed through organized efforts implemented by local HS programs.     

Teaching examples for the design of experiments: geographical sensitivity and the self‐fulfilling prophecy

Many scientists believe that small experiments, guided by scientific intuition, are simpler and more efficient than design of experiments. This belief is strong and persists even in the face of data demonstrating that it is clearly wrong. In this paper, we present two powerful teaching examples illustrating the dangers of small experiments guided by scientific intuition. We describe two, simple, two‐dimensional spaces. These two spaces give rise to, and at the same time appear to generate supporting data for, scientific intuitions that are deeply flawed or wholly incorrect. We find these spaces useful in unfreezing scientific thinking and challenging the misplaced confidence in scientific intuition. Copyright © 2015 John Wiley & Sons, Ltd.     

A Note on the Use of Confidence Limits following Rejection of a Null Hypothesis

The equivalence of some tests of hypothesis and confidence limits is well known. When, however, the confidence limits are computed only after rejection of a null hypothesis, the usual unconditional confidence limits are no longer valid. This refers to a strict two-stage inference procedure: first test the hypothesis of interest and if the test results in a rejection decision, then proceed with estimating the relevant parameter. Under such a situation, confidence limits should be computed conditionally on the specified outcome of the test under which estimation proceeds. Conditional confidence sets will be longer than unconditional confidence sets and may even contain values of the parameter previously rejected by the test of hypothesis. Conditional confidence limits for the mean of a normal population with known variance are used to illustrate these results. In many applications, these results indicate that conditional estimation is probably not good practice.